2015 (8) TMI 464

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..... t of the Supreme Court in CIT v. Amalgamations P. Ltd. [1997 (4) TMI 8 - SUPREME Court ]. The Tribunal expressly recorded that the applicability of the decision cannot be adjudicated under the provisions of section 254(2), as the same is covered under section 254(1) of the Act. The respondent agrees that as and when an order is ultimately passed under section 254(1) in accordance with the order da .....

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..... , 1961 (in short the Act ) is not maintainable against the order passed by the Tribunal under section 254(2). 2. The Tribunal had passed an order dated June 30, 2010, in M. A. No. 46 (ASR) of 2009. The Tribunal corrected a mistake on account of not having noticed the judgment of the Supreme Court in CIT v. Amalgamations P. Ltd. [1997] 226 ITR 188 (SC). The Tribunal expressly recorded that the .....

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